Edging (UK) Limited - Filleted accounts

Registered number

08871323

Edging (UK) Limited

Filleted Accounts

31 January 2026

Edging (UK) Limited
Registered number:		08871323
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		92,875			99,300

Current assets
Debtors	4	3,890			1,528
Cash at bank and in hand		1,887			7,509
		5,777			9,037

Creditors: amounts falling due within one year	5	(2,048)			(2,637)

Net current assets			3,729			6,400

Total assets less current liabilities			96,604			105,700

Creditors: amounts falling due after more than one year	6		(125,255)			(127,696)



Net liabilities			(28,651)			(21,996)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(28,751)			(22,096)

Shareholders' funds			(28,651)			(21,996)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M J Smith
Director
Approved by the board on 31 May 2026

Edging (UK) Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold property			over 50 years
	Plant and machinery			over 5 years
	Motor vehicles			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					1		2


3	Tangible fixed assets
		Leasehold property		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	108,291		18,676		9,854		136,821
	At 31 January 2026	108,291		18,676		9,854		136,821

	Depreciation
	At 1 February 2025	23,826		16,486		(2,791)		37,521
	Charge for the year	2,165		1,095		3,165		6,425
	At 31 January 2026	25,991		17,581		374		43,946

	Net book value
	At 31 January 2026	82,300		1,095		9,480		92,875
	At 31 January 2025	84,465		2,190		12,645		99,300


4	Debtors					2026		2025
£							£

	Trade debtors					3,890		1,357
	Other debtors					-		171
						3,890		1,528


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					1,794		1,794
	Taxation and social security costs					58		219
	Other creditors					196		624
						2,048		2,637


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Directors loan					125,255		127,696


7	Contingent liabilities

	The accounts have been prepared on the going concern basis which is dependent on the continuing financial support of the directors.


8	Controlling party

	The company is controlled by the director.


9	Other information

	Edging (UK) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Rotunda Buildings
	Montpellier Exchange
	Cheltenham
	Glos